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    <title>2022 (9) TMI 1516 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, dismissing the claim of deduction of ESI and PF due to late remittance, directing the Assessing Officer to allow the disallowance made by the assessee for inconsistency in the total amount claimed, and ordering the deletion of the disallowance related to the gratuity payment as it was allowable under substantive law.</description>
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      <description>The Tribunal allowed the appeal of the assessee, dismissing the claim of deduction of ESI and PF due to late remittance, directing the Assessing Officer to allow the disallowance made by the assessee for inconsistency in the total amount claimed, and ordering the deletion of the disallowance related to the gratuity payment as it was allowable under substantive law.</description>
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